Use of strict reporting forms in the year. Strict reporting forms for individual entrepreneurs. Conditions for LLC and individual entrepreneur

A “strict reporting form” can be understood as a legally equivalent cash receipt a document that:

Compiled in accordance with Government Decree No. 359 dated 05/06/2008:
- on letterhead;
- in a format close to a cash receipt (but maintaining significant technological differences from it), when printed using automated means (for example, a receipt printer).
Formed by online technology in accordance with the Law “On cash register equipment» dated May 22, 2003 No. 54-FZ.
BSO created using automated system for strict reporting forms, differs from a cash receipt in fact only in name - in all other respects (including the set of details enshrined in paragraph 1 of Article 4.7 of Law 54-FZ) they are almost identical.

Attention! BSO printed on letterhead or using a receipt printer can only be used until 07/01/2019. After this date, you can only use the online system for BSO.

In all cases, BSO can be applied only by those business entities that provide services to individuals (Article 1.1 of Law 54-FZ). When selling goods, certification of the fact of sales is carried out using other documents:

cash receipt - unless otherwise provided by law;
sales receipt, PKO - if permitted by law.

There are many nuances that characterize the formation of a sales receipt form without a cash register or PKO, but they are not related to the use of strict reporting forms (although they are close to them in essence - since, like BSO, they are used in cases provided for by law to replace cash receipts) .

Let's study in what cases it is possible to use BSO instead of a cash register receipt.

Using BSO instead of a cash receipt: nuances

We noted above that new edition Law 54-FZ introduces a new type of BSO - printed at an online cash register and completely equivalent (both from a legal and technological point of view) to a cash register receipt when used by service providers to individuals.

New BSOs are applied:

until 07/01/2019 - on a voluntary basis;
after 07/01/2019 - mandatory.

That is, instead of “online” BSO, mandatory since 2019, until July 2019, strict reporting forms instead of a cash register can be used in a printed format, as well as in the form of documents printed on a receipt printer. They should be considered as an alternative to cash register receipts.

From July 2019, there will no longer be a real alternative to cash register receipts: BSOs permitted by law will differ from cash register receipts only in name. In this case, service providers will have the right to use any type of cash document - a cash register receipt or an “online” BSO of their choice.

If they wish, service providers have the right to use SSBs generated by the online cash register now. To do this, they need to purchase the appropriate hardware (cash register with fiscal storage), software(adapted for processing payment data in an established manner), register an online cash register with the Federal Tax Service, and also enter into an agreement with a fiscal data operator accredited by the Federal Tax Service.

Let us study in more detail the conditions for the use of BSO as an alternative to cash register systems by service providers who can still use the relevant documents.

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Using strict reporting forms instead of cash registers: conditions

So, now service providers can use a choice of 3 types of BSO:

typographic;
generated on a receipt printer;
generated on the cash register (online cash register).

In this case, we are interested in the use of forms as an alternative to cash registers, and we will consider the use of BSO in the first two varieties (since the BSO generated on a cash register or online cash register is, from a technical and legal point of view, almost identical to a cash register receipt). Do not forget that the use of strict reporting forms instead of cash registers will be possible only until 07/01/2019.

Both the printed and the BSO printed on a receipt printer will be considered valid provided that certain details are present on them. Let's study them.

What details should a sample strict reporting form contain instead of a cash register?

The BSO form used before 07/01/2019 must include the following details:

name, series and number;
name of the business entity, its tax identification number, address;
type of service provided;
price of the service;
the actual amount accepted by the service provider from the client;
date of payment for the service (issue of the BSO);
Full name of the company employee who accepted the payment and issued the BSO;
organization seal - if applicable.

At the request of the business entity, other relevant details may be included in the form.

The printed form must indicate:

name, address, TIN of the printing house;
information about the circulation - number, year, size.

If a typo was made when filling out the BSO, or if it could not be filled out clearly, the corresponding document is crossed out and submitted to the accounting department. It must be stored there for 5 years.

If for a particular service a specific BSO format is established at the level of federal regulations, then the organization applies the appropriate format. It may contain details that either coincide with those listed above or are completely different.

For example, in BSO, used as a basis for electronic ticket for passenger vehicles (approved by order of the Ministry of Transport of the Russian Federation dated May 18, 2010 No. 116), information about the status of the document may be reflected. It can be open, canceled, closed, or take other values in accordance with clause 2 of the Appendix to Order 116.

You can download a sample of the completed BSO from the link.

The practical use of BSO as documents alternative to a cash receipt has a number of nuances.

Alternative cash register receipt BSO: application features

The use of a strict reporting form, an alternative to a cash receipt, requires an employee of a company providing services to perform the following actions:

Pre-fill in the basic details of the form - manually if it is printed, or on a PC if a receipt printer is used.
At the same time, printing BSO can only be issued by the employee with whom the employer has concluded an agreement on financial liability.
Receipts from the client Money— in cash or by conducting a transaction using a plastic card (or an alternative payment instrument, such as a smartphone with a mobile payment system).
Issuing to the client a tear-off part of the printed BSO or a copy of the form printed using a receipt printer.

In this case, the service company employee retains a counterfoil - part of the BSO (as a rule, reduced) with the same details as given in the main part of the form issued to the client.

The use of BSO instead of cash receipts - as documents that are legally equivalent to them, but technically generated in a different way - is possible by service providers for individuals until 07/01/2019. Afterwards, only those BSOs that are generated using online cash registers will have to be used, as well as cash receipts. The procedure for applying the BSO is not legally related to filling out a sales receipt without a cash register, which is used in trade.

BSO is a document confirming the receipt of funds in cash or non-cash (using card payment) from the client for the service provided. In practical terms, the strict reporting form is analogue, so the company can choose what would be best for it to use - a document of this type or a cash register.

Concept and forms

A strict reporting form can be issued as individuals, as well as individual entrepreneurs, who, in accordance with the law, are equated as consumers with citizens.

If the company is a legal entity, then this document cannot be issued to it - non-cash payments are made with them. OKUN is a classifier of services for the population, which contains their list and full name. It is of a nationwide nature.

Receipts can be classified as BSO various types, subscriptions, transport tickets, outfits issued by the enterprise, coupons.

Forms approved at the legislative level, the use of which is mandatory:

To provide parking services - approved by the Ministry of Transport.
Forms with the names “Ticket”, “Subscription” and “Excursion package” - from the Ministry of Culture.
To pay for veterinary services “Receipt” - in accordance with the Order of the Ministry of Finance of the Russian Federation.
Pawnshops use the “Safety Receipt” and “Deposit Ticket”, which were approved by the Ministry of Finance of the Russian Federation.
The “Tourist voucher” form, which was approved by Order No. 60n dated 07/09/2007.
BSO for various types of transport tickets and baggage receipts.

In accordance with the new rules of the legislation of the Russian Federation, by July 1, 2018, all organizations and individual entrepreneurs switched to the new approved BSO.

According to Article 2 of Federal Law No. 54, the procedure for approving the form of forms, their rules for storage and destruction are established by the Government of the Russian Federation.

List of details:

The form can be issued in two forms - paper, then information about it is automatically entered into the database, and electronic, when data about the document is necessarily sent to the email address of the recipient of the service or via SMS notification.

The company is obliged to issue BSO only if it has technical access to the necessary tools. The legislation provides for cases when the issuance of a document is possible only in paper form.

When paying in cash, registration takes place in the following way:

Fill in the fields in the document with the correct data. If some data is missing, the field must be left blank and a dash must be placed in it. No signature yet.
Receive funds.
Place money in front of the client.
Sign the form.
Having announced the amount of change, transfer it along with the form.

By card payment:

Take a card.
Fill out the BSO, without signature.
Carry out a payment transaction.
Sign.
Hand over the card and document.

In accordance with the legislation of the Russian Federation, there is an exception for organizations and individual entrepreneurs that provide services to the public - they can replace the check and cash register with a strict reporting form.

The legislation of the Russian Federation provides for the issuance of a cash or sales receipt. An authorized person who receives funds as payment for services must issue the client either a cash receipt or a sales receipt.

An enterprise that issues a check instead must ensure that the contents of the document are correct and that it complies with the legislation of the Russian Federation.

Replacement of a check can be carried out when settlements with the population occur using cash (when working with legal entities, you cannot replace a check with BSO), when services are provided rather than sold, if the activity is carried out according to the chosen form - UTII or patent.

Sample and required details

Self-issued strict reporting documents must contain all the details and necessary data. The absence of any clause may result in it being declared invalid.

Features of the new BSO

Federal Law No. 290 introduced many changes to the previous procedure for working with the document. The mandatory rules will come into force in 2018 on July 1. In view of changes of this kind, transformations will also affect the content of the document and its design. The document must include certain information:

Who provides services: name of the enterprise (its tax identification number, address), information about the selected taxation system, the shift in which the document is issued, full name of the responsible authorized person carrying out the procedure.
About the nature of the payment being made- name and number assigned for the shift, payment characteristics - return transaction or sales, name of the service provided, volume of service, price per 1 unit. and the total amount to be paid including VAT, as well as the method of depositing funds (cash and non-cash).
Fiscal type information. Here the serial and registration number of the device, the fiscal type sign, the identification number of the fiscal information, the transfer code, the address and name of the OFD operator, as well as the QR type code combination are indicated.

The main innovation will be the technical introduction of fiscal accounting into the activities of organizations. The device intended for issuing such documentation consists of a drive (fiscal type), a print head and a module for Internet access. It is subject to mandatory registration with the Federal Tax Service.

The drive requires regular, systematic replacement, and the new element requires registration with the tax authority. This can also be done online without a personal visit. To transfer data, an enterprise must enter into an agreement with the OFD operator.

Accounting, storage, inspection, issue and write-off

To carry out accounting, the first thing you need to do is appoint a person responsible for issuing BSO. An agreement on financial responsibility is concluded with him. In the presence of a specially assembled commission, he accepts the forms.

Both for individual entrepreneurs and for other enterprises of any form, to record such documentation, a certain book. She must have correct design– stitched, numbered, it must have the seals and signatures of the chief accountant, as well as the head of the company.

They are included in it information about the receipt of forms and their issuance to authorized persons. If you have an automated system, you do not need to keep a book.

Strict reporting documents issued from the printing house are kept either in a separate room, office, or in a special heat-resistant safe. They are filled out in duplicate. They are issued in one copy only if there is a tear-off part, which remains with the seller.

The form will not be issued with corrections or corrections. Damaged samples must be crossed out and added to the accounting book. Defective and second copies are stored 5 years, and then destroyed within a month after the inventory. Unused but current forms do not have a shelf life. When writing off, a specific act is drawn up.

The act of write-off is recorded based on the results of the inventory of strict reporting documents, which is carried out at the same time as the cash register. Based on the results of the inspection, surpluses or shortages may be identified. To carry out the IP procedure, it is necessary to create special authorized commission, after which the results are entered into the form INV-16.

Accounting BSO:

Dt 10 Kt 60– accounting as part of inventory;
Dt 19 Kt 60– VAT on the cost of strict reporting documents;
Dt 68.1 Kt 19– the amount of VAT accepted for deduction;
Dt 006– display of conditional valuation upon purchase;
Dt 20 (44) Kt 10– put into use;
Kt 006– the cost has been written off.

Tax accounting BSO, VAT can be deducted:

the amount of VAT is specified in the supplier’s documents;
an invoice has been received from the supplier;
a document of this type is used in transactions already subject to VAT;
information about the forms is recorded in the reporting documentation.

The organization itself decides which expenses to classify the costs of purchasing forms, having previously fixed this in its accounting policies.

However, it is difficult to say how convenient this system will be, since there are significant differences between BSO and cash register receipt. The main difference is that the calculation when issuing BSO does not coincide with the fact of provision of the service. That is, as a rule, when the buyer pays money and receives the BSO, the services have not yet been provided, that is, we can say that the BSO is intended to confirm receipt of an advance payment from the buyer. To exercise his right to provide the service, the client must present the BSO. In this case, the entity that issued the BSO tears off a special spine or compares the original with the copy that it keeps in its possession. This is very convenient if we're talking about, for example, about tickets to an entertainment event. Moving away from the traditional form of BSO will lead to the need to completely restructure work in certain areas of activity.

Use of checks and BSO in 2017

The use of BSO under the simplified tax system in 2017 still remains relevant. But from July 1, 2018, organizations and individual entrepreneurs will be forced to switch to the new kind BSO in electronic form.
To do this, they will have to install special equipment. There is a lot of talk regarding the possibilities of using BSO in 2017, since the legislation can be interpreted in different ways.
Let's try to figure out what will be the procedure for applying BSO under the simplified tax system in 2017 - 2018, so that this does not contradict the norms current legislation. The essence of BSO. Application of BSO under the simplified tax system in 2017 Introduction of new BSO and who can apply them Mandatory details of BSO in printing forms Mandatory details of BSO from July 1, 2018 Application of new BSO and liability for violation of the law on the issuance of BSO Results The essence of BSO.
Application of BSO under the simplified tax system in 2017 The definition of a strict reporting form (SRF) is given in Art.

Question and answer: use of BSO for sleep after July 1, 2017

Personal signature of the person and seal legal entity or individual entrepreneur;

CCP registration number;
unique fiscal storage number;
fiscal sign of the document;
Internet address of the OFD, that is, the organization that collects information about sales of organizations and transmits them to the Federal Tax Service;
client contact information (phone number, email). These details must be indicated if the transfer of BSO to the client is carried out electronically;
serial number of the fiscal document;
shift number;
fiscal sign of the message.

At the same time, individual entrepreneurs who use PSN, simplified tax system, UTII may not reflect in the BSO the name of the product (work, service) and its quantity (clause

17th century 7 Federal Law dated July 3, 2016 No. 290-FZ).

Strict reporting form instead of a cash receipt (nuances)

If quite recently it was clear how to work with strict reporting forms (hereinafter referred to as SSR) and cash receipts, then a new version Federal Law No. 54-FZ of May 22, 2003 (LINK) has put everyone at a dead end. So, what is already known today about BSO and cash receipts? What are strict reporting forms in 2017? In the old version of the law, the BSO was understood as a document that was equivalent to a cash receipt, was issued without fail when paying for services provided only to the population (including entrepreneurs) and was issued in case of payment in cash and (or ) using a payment card.

The forms could be produced in a printing house or using an automated system.

Use of BSO for sleep apnea in 2017 -2018

In particular, there is no need until January 31 (inclusive) 2021 to indicate in documents the names of goods and services and their quantities for entrepreneurs (and only for them) who apply taxation systems such as PSN, Unified Agricultural Tax, simplified tax system and UTII (provided that the entrepreneur carries out those types of activities that are named in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation). An exception to this rule are entrepreneurs who trade in excisable goods (and this list of goods includes not only alcohol and cigarettes) and (or) who apply the general tax regime.

Starting from 2017, they will be required to indicate the full range of goods sold and their quantity in the receipt. By the way, for those entrepreneurs who sell both excisable and ordinary goods, it is best to immediately give a full nomenclature breakdown in the cash register receipt of all the goods they sell.

Strict reporting forms 2017: when and how to use

The personal signature of this person and the seal of a legal entity or individual entrepreneur, if used;

other details that are specific characteristics for the product sold or service provided.

BSOs are produced by printing or formed using automated systems. BSO printed in the printing house, in addition to the specified details, must also contain the following information:

abbreviated name, tax identification number and address of the manufacturer;
order number and year when it was completed;
circulation size.

The form can consist of two parts: tear-off and continuous.

Attention

If the BSO does not have a tear-off part, then it is mandatory to make a copy of the BSO. The series and document number are individual and cannot be duplicated.

10 exclusive and very important answers from tax authorities about online cash registers and BSO

Info

In public catering, BSO can be used until 07/01/2018, for all other services - until 07/01/2019, Part 8, Art. 9. 7 of Law No. 290-FZ, Letter of the Ministry of Finance dated January 18, 2018 No. 03-01-15/2326. On UTII until July 1, 2018, you can work without a cash register in retail.

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There are many insinuations and rumors regarding the possibility of using BSO in 2017. Some of them were provoked by a too straightforward interpretation of letters from the Russian Ministry of Finance. Let's try to clarify the situation.

Let us turn to the definitions contained in Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ on settlements using cash register systems:

strict reporting form - a primary accounting document equivalent to a cash receipt, generated in electronic form and (or) printed using an automated system for strict reporting forms at the time of payment between the user and the client for services rendered;
automated system for strict reporting forms - cash register equipment used for generating strict reporting forms in electronic form, as well as printing them on paper.

From the above wording it follows that the paper BSO form is created at the time of settlement with the buyer. It turns out that BSOs prepared in advance by printing can no longer be used. Is it so?

Typographic forms have been extended their life

In fact, with regard to the application of BSO, one should be guided by another rule - paragraph 8 of Article 7 of the Federal Law of June 3, 2016 No. 290-FZ on amendments to the basic law on CCP. It stipulates that BSO can be issued in the same manner until July 1, 2018. This means, as before, one should be guided by the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 “On the procedure for making cash cash settlements and (or) settlements using payment cards without the use of cash register equipment.”

Paragraph 4 of Resolution 359 allows the use of both printed forms and forms generated using automated systems. At the same time, the requirements for automated systems are established by paragraphs 11 and 12 of Resolution 359. They are not talking about a printing device at all, but about a system that provides protection, recording, and storage of information about the document form. Please note: similar requirements apply to cash register equipment. Therefore, a simple computer cannot be used to generate strict reporting forms (letter of the Ministry of Finance of the Russian Federation dated November 7, 2008 No. 03-01-15/11-353). However, no one has canceled the BSO typographic forms.

Consequently, the definition of BSO presented in Law No. 54-FZ does not apply until July 1, 2018.

Trust but check

Based on the norms of Law No. 54-FZ, the Ministry of Finance of Russia, by letter dated 04/27/2017 No. 03-01-15/25765, explained that strict reporting forms issued by organizations and individual entrepreneurs “after 07/01/2018 must be generated using cash register systems.” On the main point, officials are certainly right: an automated system for strict reporting forms will be considered cash register equipment (as defined by the legislator). However, some of the wording of this letter requires clarification.

Firstly, formally the procedure for applying BSO will change not after July 1, 2018, but starting from this date. From the standpoint of civil legislation, “before” means that the action can be performed before the specified date (Article 190, paragraph 1 of Article 194 of the Civil Code of the Russian Federation). In its turn the federal law dated 06/03/2011 No. 107-FZ “On the calculation of time” (clause 7, article 2) defines a calendar day as a period of time lasting twenty-four hours, having a serial number in the calendar month. The onset of an inevitable event indicating the end of the period - 00 hours 00 minutes on July 1.

note

The letter from the Russian Ministry of Finance gives the impression that the BSO can be sent to the buyer by e-mail. However, this procedure is not currently in effect.

As a result, the expiration date for the use of typographic BSOs is June 30, 2018, but this is Saturday. Consequently, the last day of the deadline is moved to the first working day - Monday, that is, to July 2, 2018. The basis is Article 193 of the Civil Code of the Russian Federation. It turns out that new order will come into effect after July 1, 2018. The officials were not mistaken.

Secondly, the letter states that BSOs “are issued by organizations and individual entrepreneurs performing work and providing services to the population.” The authors of the letter merely reproduced the wording used in Law 299-FZ. But the use of BSO when paying for work performed was never allowed. The forms can still be used only when providing services to the public.

Third, the letter gives the impression that the SSR can be sent to the buyer by email. However, this procedure is not currently in effect. BSOs in electronic form receive the right to exist after July 1, 2018.

Receipts, tickets, subscriptions, vouchers - all this is BSO. They serve as a replacement for a cash receipt and confirm the fact of payment. Not everyone can issue them, but only enterprises and organizations that provide services to the population from the list specified in All-Russian classifier species economic activity(OKVED2) OK 029-2014.

A strict reporting form is recognized as such if it contains mandatory requisites:

document's name;
series and number;
legal form of the enterprise, name, address, TIN;
Full name, TIN of the entrepreneur;
type and cost of service;
amount and date of payment;
position, full name, signature of the seller’s representative;

Just download a sample strict reporting form for individual entrepreneurs and you won’t be able to print it on a regular printer - the BSO must be printed using a printing method. They can be purchased in specialized stores and printing houses. In some cases, you can independently develop forms with the inclusion of mandatory details and send them to the printing house for printing. Another way is to form and print using a special automated system.

Accounting for strict reporting forms for individual entrepreneurs and organizations

It is necessary to appoint someone responsible for the reception, storage, issuance and accounting of BSO. A liability agreement is concluded with him. This employee accepts new forms for the act in the presence of the commission.

They are taken into account in book of accounting forms of strict reporting– this is mandatory for both individual entrepreneurs and organizations. It must be stitched, numbered, contain the seal and signatures of the manager and chief accountant. The book records income from the printing house and expenses when issued to representatives of the company (IP).

If documents are created using an automated system, records are kept in it and there is no need to fill out a book. Printing forms are stored in special rooms or burglary-proof cabinets.

The BSO must be filled out in two copies, one for the buyer and the other for the seller. They can be filled out in one copy if they contain a tear-off part that remains with the seller.

It is impossible to issue BSO with corrections and erasures. Damaged copies are crossed out and added to the accounting book. They are written off by a special act, stored for 5 years, and then destroyed.

Responsibility for violation of the order and storage periods

For non-compliance with the requirements in the field of treatment of BSO, organizations and entrepreneurs may be subject to:

Incur tax liability if the storage procedure and terms are violated.

Fine 10,000 rubles.
If violations are detected in more than one tax period – 30,000.

To administrative responsibility.

from 2,000 to 3,000 rubles for violating the procedure and terms of storage of accounting documents;
from 300 to 500 rubles for the absence of a second copy or counterfoil during tax control.

Responsibility for non-delivery

Failure to issue a form is considered an administrative offense and is subject to a fine:

in the amount of 25 to 50% of the amount accepted without issuing a document, but not less than 10,000 rubles for officials and entrepreneurs;
in the amount of 75 to 100%, but not less than 30,000 rubles for enterprises.

Coming Changes

It is possible to provide services and issue BSO in the old way until July 1, 2019 (except for catering services for all organizations and individual entrepreneurs with employees). Law No. 290-FZ introduced fundamental changes to the previous procedure for working with BSO.

What are they?

According to the new procedure, BSOs will have to be printed as receipts on special machines similar to online cash registers. Accordingly, the form of the document will change. It will need to contain the following data:

About the seller:

name of the organization, its address, TIN (full name of the entrepreneur, his TIN);
taxation system;
information about the work shift;
Full name and position of the person who accepted the payment.

About payment:

name of the document and number for the shift;
payment sign: sale or return;
Name of service;
quantity, cost, total amount VAT included;
form of payment: cash or payment card;

Fiscal information:

registration number in the automated system;
serial number of the drive;
fiscal sign;
serial number of fiscal data;
fiscal data transfer code;
name and address of the OFD website;
QR code.

The special device has a fiscal drive, a print head and Internet access. The drive collects information about sales and transmits it to the tax office online. The device and its storage are subject to registration with the Federal Tax Service. The drive needs to be changed and re-registered regularly. This can be done online without visiting the tax authorities. To transfer information to the tax office, you must enter into an agreement with the fiscal data operator.

The changes are serious, and it is better to prepare for them in advance. Follow the materials in our club so as not to miss anything and keep abreast of events.

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